South Dakota Statutes
§ 10-6A-7 — Certification of eligibility and income by treasurer--Freeze of assessment.
South Dakota·Title 10 TAXATION·Ch. 10-5 FREEZE ON ASSESSMENTS OF DWELLINGS OF DISABLED AND SENIOR CITIZENS
The county treasurer shall certify the eligibility and household income of each applicant to the county director of equalization of the county in which the dwelling of each applicant is located. Upon such certification, the director of equalization shall freeze the real property tax assessment.
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South Dakota § 10-6A-7 (Certification of eligibility and income by treasurer--Freeze of assessment.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
SL 1980, ch 74, § 7; SL 1981, ch 81, § 5.
Nearby Sections
15
§ 10-1-1.1
, 10-1-2§ 10-1-13
General functions of secretary.§ 10-1-13.1
Interstate agreements for administration of excise and income taxes--Exchange of information.§ 10-1-15
General supervision of assessment of property for taxation--Forms--Classification of property.§ 10-1-16
Advice and direction to directors of equalization and boards--Instructional meetings of directors.§ 10-1-16.1
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